Proposed statement on auditing standards : reporting on condensed financial statements and selected financial data ;Reporting on condensed financial statements and selected financial data; Exposure draft (American Institute of Certified Public Accountants), 1981, Sept. 1

Authors

American Institute of Certified Public Accountants. Auditing Standards Board

Files

Description

This proposed Statement provides reporting guidance on (1) condensed financial statements derived from audited financial statements (such as the condensed year-end balance sheet that must be included in the quarterly report filed on SEC Form 10-Q); (2) selected financial data derived from audited financial statements that are required in certain SEC filings according to regulation S-K.

Publication Date

1981

Relational Format

Book

Keywords

Financial statements -- United States

Disciplines

Accounting | Taxation

Comments

Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.

Recommended Citation

American Institute of Certified Public Accountants. Auditing Standards Board, "Proposed statement on auditing standards : reporting on condensed financial statements and selected financial data ;Reporting on condensed financial statements and selected financial data; Exposure draft (American Institute of Certified Public Accountants), 1981, Sept. 1" (1981). Exposure Drafts, Comment Letters, and Statements of Position. 436.
https://egrove.olemiss.edu/aicpa_sop/436